Senate Bill 236 Alabama 2026 Session

Summary

Primary Sponsor

Dan RobertsSenator

Republican

Session

2026 Regular Session

Title

Taxation; Life on Wheels, exempt from state, county, and municipal sales and use taxes

Summary

SB236 would temporarily exempt Life on Wheels from state sales and use taxes from September 1, 2026 to August 31, 2029, with local county/municipal taxes only if locally approved, and the act would take effect June 1, 2026.

What This Bill Does

Life on Wheels would be exempt from paying state sales and use taxes during the 2026-2029 exemption period. County and municipal sales and use taxes would not automatically be waived unless a local government approves extending the exemption under Section 40-23-4.01. The exemption period runs from September 1, 2026, through August 31, 2029. The act becomes effective June 1, 2026.

Who It Affects

• Life on Wheels (the organization) would gain a state sales and use tax exemption, reducing its tax costs for eligible purchases during the exemption period.
• Counties and municipalities would retain the right to collect local sales and use taxes on Life on Wheels purchases unless a local approval process is completed to extend the exemption.

Key Provisions

• Exempts Life on Wheels from paying state sales and use taxes (Section 1(a)).
• Local exemption from county/municipal taxes is not automatic and requires local approval under Section 40-23-4.01 (Section 1(b)).
• Exemption duration is September 1, 2026 to August 31, 2029 (Section 1(c)).
• Effective date of the act is June 1, 2026 (Section 2).

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.